Bibliografías temáticas / Murabaxa

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Literatura académica sobre el tema "Murabaxa"

Autor: Grafiati
Publicado: 7 de junio de 2025
Última modificación: 2 de agosto de 2025

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Artículos de revistas sobre el tema "Murabaxa"

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Mughni, Joni Ahmad. "Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Nomor 102 Pada Pembiayaan Murabahah Di BMT Al-Ittihad Cikurubuk Tasikmalaya." Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 1, no. 1 (2019): 1–10. http://dx.doi.org/10.32670/ecoiqtishodi.v1i1.32.

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Background problem in this study high financing activity and selling based on murabaḥah KSPPS BMT Al-Ittihad murabaḥah where the transaction is done more than 97% of all the transactions carried out. While the goal in this research is to know the application of accounting and financing Murabaha on BMT Cikurubuk Al-Ittihad. And to analyse the suitability of the accounting application of financing illegal murabaha with PSAK No. 102 on BMT Cikurubuk Al-Ittihad. The research method used was qualitative approach. Data collection techniques used by authors was an interview ansd documentation. Data a
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Eliza, Any. "Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah." Jurnal Ilmiah Ekonomi Islam 8, no. 3 (2022): 2882. http://dx.doi.org/10.29040/jiei.v8i3.5891.

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Murabaha transactions through murabaha financing are the leading transactions in Islamic Financial Institutions in Indonesia. The accounting treatment for these transactions is regulated in PSAK 102 Akuntansi Murabahah. First issued in 2007, PSAK 102 Akuntansi Murabahah has been revised three times, namely in 2013, 2016, and 2019. This literature study aims to analyze the differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016. Using content analysis techniques, the main sources of writing come from the related Sharia Financial Accounting Standards (SAK), related scienti
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Faizin, Nurul, and Royyan Ramdhani Djayusman. "The Concept of Sharia Compliance on Islamic Bank Murabaha Financing in the Maqashid Sharia Approach: A Theoretical Study." Al-Iktisab: Journal of Islamic Economic Law 7, no. 1 (2023): 49–74. http://dx.doi.org/10.21111/aliktisab.v7i1.9980.

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••• English ••• Murabaha financing is the financing with the highest value in Indonesia which can be seen from the Islamic Banking Snapshot issued by OJK, which shows that the murabaha financing using covers 46,22% of all distributed financing until September 2021. This research aims to give the theoretical background for sharia compliance murabaha bank financing, which gives an understanding of how Islamic banks can be sharia compliance in financing using the murabaha contract. This research is descriptive qualitative research in the form of literature research using theoretical or conceptual
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Sup, Devid Frastiawan Amir, and Ifandi Suhendi. "KONSEP MUQASAH PADA PEMBIAYAAN MURABAHAH DALAM PERSPEKTIF FATWA DSN-MUI." Kodifikasia 16, no. 1 (2022): 53–73. http://dx.doi.org/10.21154/kodifikasia.v16i1.3818.

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Pembahasan tentang potongan angsuran, termasuk dalam definisi lain cashback atau potongan harga dalam pembiayaan murabahah, secara definitif, pelaksanaan, dan sistem pencatatannya, sudah lazim dikenal dengan sebutan muqasah. Mengenai pembiayaan murabahah, MUI telah membentuk DSN yang di antara tugasnya adalah mengeluarkan fatwa atas jenis-jenis kegiatan keuangan dan produk keuangan syariah, sekaligus mengawasi penerapan fatwa yang telah dikeluarkannya melalui DPS. Penelitian ini bertujuan untuk mendeskripsikan konsep muqasah pada pembiayaan murabahah dalam perspektif Fatwa DSN-MUI. Penelitian
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Siswoyo. "Analisis Penerapan Akad Murabahah untuk Kebutuhan Produktif Anggota Nasabah BMT Mandiri Sejahtera." Journal Islamic Banking 4, no. 1 (2024): 44–49. http://dx.doi.org/10.51675/jib.v4i1.798.

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Abstract Murabaha is one of the transactions contained in the Islamic economic system. Murabaha is defined as someone who sells an item by asserting the purchase price to the buyer and the buyer pays it at a higher price as profit. The contract is a consumptive contract, meaning that transactions are only carried out for temporary agreements, such as agreements to purchase vehicles, electronic devices, and so on. However, over time there are many Islamic economic institutions that use the contract for the purposes of long-term transactions. This is something new and unknown in transactions mur
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Abdillah, Hary Hoiruman. "Murabahah Li Al-Amir Bi Al-Syira` and its Implementation in Concept of Financing at Sharia Financial Institutions in Indonesia." Journal of Economicate Studies 1, no. 1 (2017): 9–22. http://dx.doi.org/10.32506/joes.v1i1.4.

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In the classical Islamic jurisprudence, murabaha is one type of trading contract that is very simple, and the sale of murabahah is included in the type of sale and purchase of the equation because it requires the seller to be honest about the original price of the goods he is selling. In its current development, financing products at Sharia Financial Institutions in Indonesia are dominated by murabaha financing, this is because murabahah financing is considered safer and contains very little risk of loss. However, in practice murabahah financing at Sharia Financial Institutions is now experien
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Husna, Asmaul, Marliyah Marliyah, Haris Al Amin, Julfan Saputra, and Wahyu Syarvina. "Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah." Jurnal EMT KITA 5, no. 2 (2021): 112–23. http://dx.doi.org/10.35870/emt.v5i2.449.

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The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
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R Agrosamdhyo. "Application of Murabahah Agreement in Griya Purchase Financing at BSI Sub Branch Office Gatsu Denpasar." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2024): 575–79. https://doi.org/10.55606/icesst.v2i2.395.

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Bank Syariah Indonesia has been providing Islamic financial products and services, including murabahah agreement, in order to cater to the growing demand for Sharia-compliant financing options. One of the key areas where murabahah agreement is applied is in the financing for purchasing homes, known as Griya Purchase Financing. Griya purchase Financing is one of the financing companies owned by BSI KCP Gatsu Denpasar. However, this financing often encounters problems in the purchase process. The aims of this study are: to find out the factors that lead to a murabahah contract in the financing o
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Habibah, Muzayyidatul, and Alfu Nikmah. "ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI." Equilibrium: Jurnal Ekonomi Syariah 4, no. 1 (2017): 114. http://dx.doi.org/10.21043/equilibrium.v4i1.1842.

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<p><em>This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were interviews and documentation. The results of this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. I
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Sakum, Sakum. "IMPLEMENTASI AKAD MURABAHAH PADA PRODUK PEMBIAYAAN MURABAHAH DI KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BAITUL MAAL WAT TAMWIL FAJAR CABANG BEKASI." Jurnal Ekonomi Syariah Pelita Bangsa 6, no. 01 (2021): 20–29. http://dx.doi.org/10.37366/jespb.v6i01.173.

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In the preparation of this thesis, researchers used qualitative research, the type of research used was library research and field research. Sources of data obtained through primary and secondary data sources, for data collection using two methods, namely: interviews and documentation, for data analysis techniques using 3 methods, namely data reduction, data presentation, and drawing conclusions. This study aims to determine the implementation or practice of the murabahah contract in murabahah financing products at Baitul Maal wat Tamwil Fajar Bekasi branch whether it is in accordance with Isl
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Tesis sobre el tema "Murabaxa"

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Mahmoud, M. S. "The concept of Murabaha in a modern Islamic context." Thesis, University of Salford, 1990. http://usir.salford.ac.uk/26793/.

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One of the main principles of Islamic Banking is to avoid interest (usury) in all forms of transactions because Muslims believe that they are not allowed to deal in usury and that they have to adopt an interest-free system. In order to achieve this, the Muslims have derived their guiding rules from the Islamic principles and used profit sharing mechanism rather than using the prevailing interest rate mechanism. The Muslim Economists have been trying to develope and present some successful real working examples of an interest-free economy. The usury "interest" is called in Islam "RIBA" a term w
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Hardy, Nicolas. "Finance islamique et renouveau du droit islamique au Moyen Orient : les contraintes de l'innovation financière pour les juristes-fuqahāʾ". Paris, EHESS, 2006. http://www.theses.fr/2006EHES0106.

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La finance islamique, apparue dans les années 1970, correspond à l'exercice d'une activité financière en conformité avec les normes de la Charia, notamment l'interdiction de l'intérêt. Les juristes spécialistes du fiqh (droit islamique), les fuqahāʾ, sont chargés au sein des banques islamiques d'une mission de supervision de la Charia. La finance islamique se présente ainsi comme une expérience de renouveau du droit islamique sous la forme d'un droit de juristes. La cristallisation du shéma de la vente à profit (murābaḥaẗ), alternative controversée au prêt à intérêt, permet d'observer les cont
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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case murabahah and mudarabah /." View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030416.150843/index.html.

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Thesis (Ph.D.) -- University of Western Sydney, Macarthur, 2001.<br>A thesis presented to the University of Western Sydney, Macarthur, in partial fulfilment of the requirements for the award of the degree of Doctor of Philosophy, March, 2001. Bibliography : leaves 244-264.
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Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business, and School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap betw
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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." Thesis, View thesis View thesis, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap betw
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El, Sharif Bahgat Bahgat Khalil. "Law and practice of profit-sharing in Islamic banking with particular reference to mudarabah and murabahah." Thesis, University of Exeter, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280677.

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Almohana, Mohammad. "Legal risks faced by investors in dealing with Islamic financial transactions and mitigation actions/strategies to keep off legal risks : the case of Murabaha transaction." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/31041.

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Background: This research project is based on the subject of legal risks that has faced by investors in dealing with Murabaha Islamic transaction. This research project portrays background history of Sharia law and about Murabaha Islamic transaction. In the context of this Islamic transaction, legal risks and actions/strategies to deal with risks of Murabaha has represented under this research study. Aim and Objectives: The main aim of the research is thus to explore the legal risks associated with Murabaha transactions, and to identify ways of mitigating such risks. The research objectives ar
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Sahabodien, Waleed. "An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29164.

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Conventional banking and finance is based on interest-bearing loans or investments, or equity financing arrangements. Islamic banking and finance provides equivalent functionality to conventional finance except that the underlying arrangement is based on the trading of assets, profit and loss sharing investments or leasing arrangements. International business and trade has evolved over time and contemporary transactions and methods of providing cross-border funding has undoubtedly become more fluid and complex in this regard. So much so that non-traditional sources of financing have beco
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Abou, Hamdan Malek. "Produits dérivés, risques de marché et "Gharar" : recherche d'une alternative islamique." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020027/document.

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La position actuellement dominante parmi juristes et théoriciens de la Finance Islamique penchant vers l’interdiction des produits dérivés dans les Institutions Financières Islamiques, la recherche d’une alternative à ces produits, en particulier pour la gestion des risques de marché, constitue l’un des axes de recherche fondamentaux concernant l’avenir de cette école de pensée et de ce type d’institutions. Ainsi, ce travail de thèse s’intéresse d’abord à l’inférence des significations financières contemporaines possibles du concept islamique dit de « Gharar interdit » (litt. « risque interdit
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Abduni, Leila Mohamad. "The emergence of Islamic finance: an exploratory study of Brazil." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/23913.

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Submitted by Leila Mohamad Abduni (leila.abduni@gmail.com) on 2018-05-14T20:01:34Z No. of bitstreams: 1 LeilaAbduni_MPGIThesis_07.05.18.pdf: 1549387 bytes, checksum: 15650c113b69d92d08f8e69bb4e47b19 (MD5)<br>Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2018-05-15T13:46:28Z (GMT) No. of bitstreams: 1 LeilaAbduni_MPGIThesis_07.05.18.pdf: 1549387 bytes, checksum: 15650c113b69d92d08f8e69bb4e47b19 (MD5)<br>Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-05-15T14:00:17Z (GMT) No. of bitstreams: 1 Leil
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Libros sobre el tema "Murabaxa"

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al-Sattār, Abū Ghuddah ʻAbd, ed. Shariah opinions (fatawa) on murabaha. al-Baraka Banking Group, 2010.

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Gupta, Savita. Achar chutney murabba. [s.n.], 2001.

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Nyazee, Imran Ahsan Khan. Murabahah and the Credit Sale. Advanced Legal Studies Institute, 2009.

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Mahmoud, Mahmoud Salih. The concept of Murabaha in a modern Islamic context. University of Salford, 1990.

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Prabowo, Bagya Agung. Aspek hukum pembiayaan murabahah pada perbankan syariah. UII Press, 2012.

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Ahmadsyah, Israk. Sistem pelunasan pembiayaan murabahah pada perbankan syariah di Kota Banda Aceh: Laporan hasil penelitian individual. Lembaga Penelitian, Institut Agama Islam Negeri Ar-Raniry, 2010.

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Rusydi, M. Menentukan batas maslahah terhadap pemberlakuan jaminan dalam kontrak murabahah dan penentuan pola bagi hasil dalam kontrak mudharabah: Aplikasi teori hudud Muhammad Syahrur : laporan penelitian pemula. Lembaga Penelitian, Institut Agama Islam Negeri Raden Fatah, 2008.

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Craig R, Nethercott. 7 Murabaha and Tawarruq. Oxford University Press, 2012. http://dx.doi.org/10.1093/law/9780199566945.003.0007.

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al- Murabaha in theory & practice. Islamic Research Academy, Karachi, 1986.

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Modern İslam İktİsadi lİteratüründe: Murabaha tartişmaları. [s.n.], 2010.

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Capítulos de libros sobre el tema "Murabaxa"

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Ustaoğlu, Murat. "Murabaha Syndrome." In The Palgrave Encyclopedia of Islamic Finance and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-93703-4_340-1.

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Uçar, Abdullah Mesut. "Murabahah." In The Palgrave Encyclopedia of Islamic Finance and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-93703-4_320-1.

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Mahar, Abdul Rauf, Ayesha Bhatti, Muhammad Junaid Ashraf, and Asfand Zubair Malik. "Murabaha and Deferred Payment Sales." In Financial Reporting for Islamic Financial Institutions. Routledge, 2023. http://dx.doi.org/10.4324/9781003381525-3.

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Billah, Mohd Ma’Sum. "Accounting for al-Murabahah." In Accounting and Auditing Standards for Islamic Financial Institutions. Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-16.

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Yusoff, Adnan, Rusni Hassan, and Syed Ahmed Salman. "Risk Assessment of Islamic Banking Products: A Case Study of Murabaha and Ijarah." In Digitalisation: Opportunities and Challenges for Business. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-26956-1_55.

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Hamsin, Muhammad Khaeruddin, Abdul Halim, and Rizaldy Anggriawan. "The Consistency of Sharia Principles Application in Murabaha Contracts During the Covid-19 Pandemic." In Proceedings of the International Conference on Sustainable Innovation on Humanities, Education, and Social Sciences (ICOSI-HESS 2022). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-65-7_11.

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El Amri, Mohamed Cherif, Mustafa Omar Mohammed, and Ruslan Sabirzyanov. "The Potential of Smart Contracts for Murabahah Home Financing: Towards an Integrated Model." In Fintech, Digital Currency and the Future of Islamic Finance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49248-9_4.

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Moscatelli, Monica, Njoud Albrahim, and Razan Aldawood. "Biophilic Urbanism for Sustainable and Resilient Neighborhood. The Case of Al Murabba, Riyadh." In Lecture Notes in Civil Engineering. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-8345-8_11.

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Rosmawati, Rosmawati, and Andi Abduk Ishak. "Analyses of implementation of PSAK 102 related to murabahah financing agreements at KPN Perintis Makassar." In Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-202-6_109.

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"Murabaha." In Fundamentals of Islamic Finance and Banking. John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119371076.ch4.

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Actas de conferencias sobre el tema "Murabaxa"

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Mediawati, Elis, and Silviana Agustami. "Sharia Compliance on Murabaha Financing." In 2016 Global Conference on Business, Management and Entrepreneurship. Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.28.

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Ghozali, Mohammad, Abdul Hafidz Zeid, Ika Prastyaningsih, and Roifatus Syauqoti. "The Implementation of Sharia Compliance in the Murabaha Contract." In 2nd Social and Humaniora Research Symposium (SoRes 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200225.103.

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Allaymoun, Mohammad Hamad, and Omer Awad Hag Hamid. "Integrated System (E-Murabaha) A new Approach to E-Commerce." In 2019 International Conference on Fourth Industrial Revolution (ICFIR). IEEE, 2019. http://dx.doi.org/10.1109/icfir.2019.8894779.

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Amalia, Rachmi Cahya, Dina Fitrisia Septiarini, Sri Herianingrum, and Achsania Hendratmi. "Restructuring of Non-Performing Financing of Murabaha Contracts in Sharia Banks." In 2nd International Conference Postgraduate School. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007537900850088.

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Chelhi, K., M. El Hachloufi, M. Elfar, A. Eddaoui, and Marzak. "Data Mining Approach for Modeling Murabaha Return Risk Taking Into Account Economic Factors." In 2018 IEEE 5th International Congress on Information Science and Technology (CiSt). IEEE, 2018. http://dx.doi.org/10.1109/cist.2018.8596596.

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Nazal, Abdullah Ibrahim. "Decision Support Activate ASE by Developing Tradable Murabaha Sukuk with System to inform Its Real Value." In 2021 22nd International Arab Conference on Information Technology (ACIT). IEEE, 2021. http://dx.doi.org/10.1109/acit53391.2021.9677186.

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Ghozali, Mohammad, Abdul Zeid, Ika Prasetyaningsih, and Roifatus Syauqoti. "Implementation of Sharia Compliance in Murabahah Agreement at Bank Syariah Mandiri Ponorogo." In Proceedings of the 1st Conference on Islamic Finance and Technology, CIFET, 21 September, Sidoarjo, East Java, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.21-9-2019.2293946.

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Kamilah, Wulan Nurul, Novriana Sumarti, and Kuntjoro Adji Sidarto. "Mathematical model in Islamic mortgage financing with murabahah and musharakah mutanaqisah contracts." In 7TH INTERNATIONAL CONFERENCE ON MATHEMATICS: PURE, APPLIED AND COMPUTATION: Mathematics of Quantum Computing. AIP Publishing, 2022. http://dx.doi.org/10.1063/5.0116095.

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Harahap, D., W. Wahyuni, and U. Barus. "The Authenticity of the Notary's Authentic Deed on the Akad Murabaha on Syariah Financing in the Online Fiduciary Registration." In Proceedings of The 1st Workshop Multimedia Education, Learning, Assessment and its Implementation in Game and Gamification, Medan Indonesia, 26th January 2019, WOMELA-GG. EAI, 2019. http://dx.doi.org/10.4108/eai.26-1-2019.2283203.

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Ahmad, Sharifah Aniza Sayed, Daud Mohamad, and Nurul Iffah Azman. "A ranking procedure of Murabahah applications using fuzzy inferior ratio with generalized fuzzy numbers." In PROCEEDINGS OF INTERNATIONAL CONFERENCE ON ADVANCES IN MATERIALS RESEARCH (ICAMR - 2019). AIP Publishing, 2020. http://dx.doi.org/10.1063/5.0018457.

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Informes sobre el tema "Murabaxa"

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Muhsen, Abdelrahman, John Abraham, Geraldine Fuenmayor, J. D. Paul McMillan, and J. Douglas Hunt. The Transportation, Housing, and Energy Implications of New Murabba Analysis and Forecast Using a Spatial Economic Time Series Simulation Model. King Abdullah Petroleum Studies and Research Center, 2025. https://doi.org/10.30573/ks--2024-dp60.

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Resumen
New Murrabba is a proposed megaproject involving residential, office, and retail development in Riyadh, Saudi Arabia. This project would encapsulate a portion of the expected rapid growth in the city into a unique and visionary development.
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